S_BR_FAN_k Financial Analysis

STING ACADEMY
summer 2026
Extent and Intensity
0/0. 4 credit(s). Type of Completion: graded credit.
Teacher(s)
Ing. Pavla Srbová, Ph.D. (seminar tutor)
Guaranteed by
Ing. Roman Brauner, Ph.D., MBA, LL.M.
Centre for Business Studies – Academic Department – STING ACADEMY
Timetable of Seminar Groups
S_BR_FAN_k/01: Sat 21. 3. 8:45–11:55 BR Učebna 02, 13:00–14:30 BR Učebna 02, Sun 12. 4. 8:45–11:55 BR Učebna 02, 13:00–14:30 BR Učebna 02, P. Srbová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to familiarise students with the assessment of an organisation’s financial situation and to explain the role of financial analysis within corporate financial management. Among the methods used, emphasis is placed on ratio analysis. Seminars include the preparation of comprehensive examples demonstrating how to work correctly with company data and how to interpret the values obtained.
Syllabus
  1. Assessment of the company’s financial situation, financial information about the company, and the role of financial analysis within corporate financial management.
  2. Corporate financial analysis: financial analysis and its role. Structure of the analysis document. Characteristics of elementary and advanced methods of analysis. Comparative bases. Procedures for identifying the causes of the current state and development.
  3. Sources of input data for financial analysis: users of financial analysis and their information needs, basic methodological tools and methods of financial analysis, structure of the financial analysis document, financial statements, their publication, annual reports, and areas of financial analysis.
  4. Characteristics of cash flow, cash flow in relation to budgeting revenues and expenditures, and cash flow in the evaluation of an investment project.
  5. Horizontal analysis of the cash flow statement and its relationship to other methods of financial analysis.
  6. Basic methods of financial analysis: debt ratios, liquidity ratios, activity ratios, profitability ratios, and market value ratios.
  7. Comparison of indicators over time, comparison with similar companies, industry data, and expert estimates. Use of various methods for evaluating indicators.
  8. Indices for evaluating individual companies, use of single-number characteristics in assessing the financial health of a company. Creditworthiness models. Bankruptcy prediction models.
  9. Case Study I.
  10. Case Study II.
  11. Case Study III.
  12. Credit test.
Assessment methods

Full-time form of study:

Method of course completion – credit and examination. Requirements for obtaining the credit: 80% active participation in seminars and successful completion of a written test. The maximum possible score in the test is 100 points, and the test must be passed with a minimum success rate of 60%.

Combined form of study:

The test required to obtain the graded credit is written. The test covers the content of all individual lectures within the course.

Language of instruction
Czech
Further comments (probably available only in Czech)
General note: Prerekvizity: Účetnictví, vč. znalosti účetních výkazů. Vnitropodnikové účetnictví. Kalkulace nákladů. Znalost podnikových a manažerských funkcí. Řešení rovnic a grafického znázorňování funkcí. Vymezení kontrolované výuky: Cvičení i přednášky povinné.
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